Hoàn thiện kiểm soát chất lượng dịch vụ kiểm toán BCTC tại Công ty TNHH Ernst & Young Việt Nam

BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC NGOẠI THƯƠNG LUẬN VĂN THẠC SỸ HỒN THIỆN KIỂM SỐT CHẤT LƯỢNG DỊCH VỤ KIỂM TỐN BÁO CÁO TÀI CHÍNH TẠI CÔNG TY TNHH ERNST & YOUNG VIỆT NAM Chuyên ngành: Quản trị Kinh doanh NGUYỄN THỊ NGỌC HƯƠNG Hà Nội – Năm 2019 BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC NGOẠI THƯƠNG LUẬN VĂN THẠC SỸ HOÀN THIỆN KIỂM SOÁT CHẤT LƯỢNG DỊCH VỤ KIỂM TOÁN BÁO CÁO TÀI CHÍNH TẠI CƠNG TY TNHH ERNST & YOUNG VIỆT NAM Ngành: Kinh doanh Chuyên ngành: Quản trị kinh doanh Mã số: 83.40.101 Họ tên: Nguyễn Thị Ngọc Hương Người hướng dẫn Khoa học: PGS,TS Trần Thị Kim Anh Hà Nội – Năm 2019 LỜI CAM ĐOAN Tôi xin cam đoan luận văn “Hồn thiện kiểm sốt chất lượng dịch vụ kiểm tốn báo cáo tài Công ty TNHH Ernst & Young Việt Nam” công trình tơi tự nghiên cứu hồn thành hướng dẫn người hướng dẫn khoa học Các số liệu kết trình bày phản ánh Luận văn thạc sỹ trung thực có nguồn gốc rõ ràng Hà Nội, ngày tháng năm 2019 Tác giả luận văn MỤC LỤC LỜI CAM ĐOAN .i MỤC LỤC ii LỜI CẢM ƠN vi DANH MỤC KÝ HIỆU, VIẾT TẮT .vii DANH MỤC BẢNG, BIỂU viii TÓM TẮT KẾT QUẢ NGHIÊN CỨU LUẬN VĂN .ix MỞ ĐẦU CHƯƠNG 1: LÝ LUẬN CƠ BẢN VỀ KIỂM SOÁT CHẤT LƯỢNG DỊCH VỤ KIỂM TỐN BÁO CÁO TÀI CHÍNH .9 1.1 Khái quát chất lượng dịch vụ kiểm toán BCTC 1.1.1 Khái niệm, ý nghĩa tầm quan trọng chất lượng dịch vụ kiểm toán BCTC 1.1.2 Các tiêu chuẩn đánh giá chất lượng dịch vụ kiểm toán BCTC 11 1.1.3 Nhân tố tác động đến chất lượng dịch vụ kiểm toán BCTC 20 1.2 Khái quát kiểm soát chất lượng dịch vụ kiểm toán BCTC 23 1.2.1 Khái niệm kiểm soát chất lượng kiểm soát chất lượng dịch vụ kiểm toán BCTC .23 1.2.2 Vai trò kiểm sốt chất lượng dịch vụ kiểm toán BCTC 25 1.2.3 Kiểm soát chất lượng dịch vụ kiểm toán theo chuẩn mực kiểm toán 25 1.2.4 Các tiêu chí đánh giá kiểm sốt chất lượng dịch vụ kiểm toán BCTC 26 1.3 Kiểm soát chất lượng dịch vụ kiểm toán BCTC cơng ty kiểm tốn độc lập 27 1.3.1 Kiểm soát chất lượng dịch vụ kiểm toán cho tồn Cơng ty kiểm tốn 27 1.3.2 Quy trình kiểm sốt chất lượng dịch vụ kiểm tốn kiểm toán 30 Tiểu kết chương 33 CHƯƠNG 2: THỰC TRẠNG KIỂM SOÁT CHẤT LƯỢNG DỊCH VỤ KIỂM TỐN BÁO CÁO TÀI CHÍNH TẠI CƠNG TY TNHH ERNST & YOUNG VIỆT NAM 34 2.1 Khái quát Công ty TNHH Ernst & Young Việt Nam 34 2.1.1 Lịch sử hình thành phát triển Cơng ty Ernst & Young tồn cầu 34 2.1.2 Lịch sử hình thành phát triển Công ty TNHH Ernst & Young Việt Nam 35 2.1.3 Đặc điểm hoạt động Công ty TNHH Ernst & Young Việt Nam .38 2.1.4 Đặc điểm tổ chức quản lý tổ chức nhân Công ty TNHH Ernst & Young Việt Nam 41 2.1.5 Đặc điểm tổ chức kiểm tốn Cơng ty TNHH Ernst & Young Việt Nam 45 2.2 Kiểm soát chất lượng dịch vụ kiểm toán báo cáo tài phạm vi tồn Cơng ty Ernst & Young Việt Nam .52 2.3 Kiểm soát chất lượng dịch vụ kiểm tốn báo cáo tài Cơng ty TNHH Ernst & Young Việt Nam 57 2.3.1 Quy trình kiểm sốt chất lượng dịch vụ kiểm toán BCTC 57 2.3.2 Thực trạng kiểm sốt chất lượng Cơng ty cung cấp dịch vụ kiểm toán báo cáo tài Cơng ty TNHH Ernst & Young Việt Nam .72 2.3.3 Kết kiểm soát chất lượng dịch vụ kiểm tốn báo cáo tài Ernst & Young Việt Nam 87 2.4 Nhận xét chung kiểm soát chất lượng dịch vụ kiểm toán BCTC Công ty TNHH Ernst & Young Việt Nam .88 2.4.1 Ưu điểm 88 2.4.2 Tồn nguyên nhân 90 2.4.3 Bài học kinh nghiệm cho doanh nghiệp kiểm toán độc lập Việt Nam 92 Tiểu kết chương 92 CHƯƠNG 3: CÁC GIẢI PHÁP HOÀN THIỆN KIỂM SOÁT CHẤT LƯỢNG DỊCH VỤ KIỂM TOÁN BÁO CÁO TÀI CHÍNH TẠI CƠNG TY TNHH ERNST & YOUNG VIỆT NAM 94 3.1 Định hướng phát triển Ernst & Young Việt Nam thời gian tới 94 3.2 Yêu cầu nguyên tắc hoàn thiện 98 3.2.1 Yêu cầu hoàn thiện .98 3.2.2 Nguyên tắc hoàn thiện 98 3.3 Giải pháp hồn thiện kiểm sốt chất lượng dịch vụ kiểm tốn báo cáo tài Cơng ty TNHH Ernst & Young Việt Nam .99 3.3.1 Đối với phạm vi tồn cơng ty 99 3.3.2 Đối với kiểm toán .102 3.4 Điều kiện thực giải pháp 106 Tiểu kết chương 108 KẾT LUẬN 109 DANH MỤC TÀI LIỆU THAM KHẢO .110 PHỤ LỤC 114 BIỂU XÁC NHẬN VỀ TÍNH ĐỘC LẬP 114 PHỤ LỤC 2: XÁC ĐỊNH MỨC TRỌNG YẾU 116 PHỤ LỤC 3: CÁC MẪU FORM BIỂU CẦN THỰC HIỆN TRƯỚC KHI PHÁT HÀNH 117 PHỤ LỤC 4: BẢNG ĐÁNH GIÁ CHẤP NHẬN HOẶC DUY TRÌ KHÁCH HÀNG CHO CƠNG TY NIÊM YẾT A TẠI ERNST & YOUNG VIỆT NAM 126 PHỤ LỤC 5: BIỂU SOÁT XÉT CÁC THỦ TỤC THỰC HIỆN XÁC NHẬN TÍNH ĐỘC LẬP CỦA THÀNH VIÊN NHĨM KIỂM TỐN VÀ KHÁCH HÀNG ĐƯỢC KIỂM TOÁN THEO FORM 101GL(R)- GLOBAL ANNUAL INDEPENDENCE.131 PHỤ LỤC 6: BIỂU XÁC NHẬN TÍNH ĐỘC LẬP CỦA THÀNH VIÊN NHĨM KIỂM TOÁN VÀ KHÁCH HÀNG ĐƯỢC KIỂM TOÁN THEO FORM APAC INDEPENDENCE TEAM CONFIRMATION SUMMARY – FORM 105AP 149 PHỤ LỤC 7: FORM BIỂU ĐƯỢC DÙNG CHO BƯỚC TÌM HIỂU KHÁCH HÀNG ÁP DỤNG CHO CƠNG TY A 151 PHỤ LỤC 8: CÁC BIỂU SOÁT XÉT TRƯỚC KHI PHÁT HÀNH BÁO CÁO KIỂM TỐN CHO CƠNG TY NIÊM YẾT CÔNG TY A 152 PHỤ LỤC 9: BẢNG ĐÁNH GIÁ CHẤP NHẬN HOẶC DUY TRÌ KHÁCH HÀNG CHO CÔNG TY VỪA VÀ NHỎ B TẠI ERNST & YOUNG VIỆT NAM 160 PHỤ LỤC 10: BIỂU XÁC NHẬN TÍNH ĐỘC LẬP CỦA THÀNH VIÊN NHĨM KIỂM TỐN THEO FORM APAC INDEPENDENCE TEAM CONFIRMATION SUMMARY – FORM 105AP TẠI CÔNG TY B 165 vi LỜI CẢM ƠN Em xin gửi lời cảm ơn chân thành tri ân sâu sắc thầy cô Trường Đại học Ngoại Thương, người trang bị kiến thức cho em suốt trình học tập nghiên cứu trường Với lòng biết ơn chân thành sâu sắc nhất, em xin trân trọng cám ơn người hướng dẫn khoa học trực tiếp hướng dẫn em suốt trình nghiên cứu hồn thiện đề tài Em xin cám ơn đồng nghiệp Công ty TNHH Ernst & Young Việt Nam hết lòng giúp đỡ em thu thập số liệu để em hoàn thành tốt luận văn Vì kiến thức thân hạn chế, q trình hồn thiện luận văn em khơng tránh khỏi sai sót, kính mong nhận ý kiến đóng góp từ thầy Em xin chân thành cảm ơn! Hà Nội, ngày tháng năm 2019 TÁC GIẢ LUẬN VĂN Nguyễn Thị Ngọc Hương vii DANH MỤC KÝ HIỆU, VIẾT TẮT Từ viết tắt Tiếng Việt BCTC Báo cáo tài CLKT Chất lượng kiểm toán CMKiT Chuẩn mực kiểm toán CPAVN Cộng đồng kiểm toán Việt Nam DNKT Doanh nghiệp kiểm toán KTĐL Kiểm toán độc lập KTV Kiểm toán viên TNHH Trách nhiệm hữu hạn viii DANH MỤC BẢNG, BIỂU BẢNG Hình 2.1 Vị trí Ernst & Young Việt Nam Hình 2.2 Thị phần Ernst & Young Việt Nam Hình 2.3 Cơ cấu tổ chức máy quản lý Ernst & Young Việt Nam Hình 2.4 Tổ chức thực bố trí nhân Ernst & Young Việt Nam Hình 2.5 Phương pháp kiểm tốn theo mơ hình hoạt động doanh nghiệp Hình 2.6 Lập kế hoạch kiểm toán đánh giá rủi ro Ernst & Young Việt Nam Hình 2.7 Tiến hành thủ tục kiểm tốn Hình 2.8 Cách đánh tham chiếu giấy tờ làm việc KTV Hình 2.9 Kiểm sốt giai đoạn thực kiểm tốn Hình 2.10 Sốt xét thực thủ tục xác nhận tính độc lập tảng EY Canvas Cơng ty A Hình 2.11 Sốt xét thực thủ tục tìm hiểu đơn vị kiểm tốn Hình 2.12 Sốt xét thực thủ tục đánh giá rủi ro Công ty A Hình 2.13 Sốt xét thực lập kế hoạch chiến lược kế hoạch kiểm tốn Cơng ty A TRANG 36 38 41 Hình 2.14 Sốt xét giai đoạn thực kiểm tốn Cơng ty A Hình 2.15 Soát xét giai đoạn kết thúc kiểm toán Cơng ty A Hình 2.16 Sốt xét giai đoạn kết thúc kiểm tốn Cơng ty A Hình 2.17 Kiểm soát giai đoạn lập kế hoạch kiểm tốn Cơng ty B Hình 2.18 Kiểm sốt giai đoạn thực kiểm tốn Cơng ty B Hình 2.19 Kiếm sốt giai đoạn kết thúc kiểm tốn Cơng ty B Hình 2.20 Top 10 cơng ty kiểm tốn có doanh thu lớn năm 2017 (nguồn cpa.vn) 80 45 46 48 49 51 67 75 77 78 79 81 82 84 85 86 87 149 NA We are independent of the aforementioned audit client during the audit and professional engagement period as required by the [insert applicable regulatory standards] and any other independence requirement applicable to the audit in the particular circumstances Prepared by: H Thu Nguyen – Senior Name and level Manager Date: 16 June 2018 M Thi Le – Partner Date: 16 June 2018 B Thi Nguyen Date: 16 June 2018 Reviewed and approved by: Lead audit partner or other audit engagement partner Reviewed by: Engagement quality reviewer 150 PHỤ LỤC BIỂU XÁC NHẬN TÍNH ĐỘC LẬP CỦA THÀNH VIÊN NHĨM KIỂM TOÁN VÀ KHÁCH HÀNG ĐƯỢC KIỂM TOÁN THEO FORM APAC INDEPENDENCE TEAM CONFIRMATION SUMMARY – FORM 105AP APAC - Audit Engagement Team Member Independence Confirmation Client: Company A Audit Period: 31 December 2018 I confirm that each of the above statements is correct and I am in compliance with the Firm’s independence policies with respect to the client and its affiliates I further confirm that I will maintain my compliance with all such policies throughout the engagement period and commit to promptly notify the Executive In Charge of the Audit of any changes in circumstances that could reasonably be considered to impact on my Independence as now declared Team Member Names: Team Member M Thi Le – Partner Signature Date 19 June 2018 B Thi Nguyen – Engagement Quality Reviewer Partner 19 June 2018 Edward Sanbara – ITRA Partner 19 June 2018 H Thu Nguyen – Senior manager 19 June 2018 C Xuan Tran - Manager 19 June 2018 151 D Quoc Tran – Tax manager 19 June 2018 H Ngoc Nguyen – Senior in 19 June 2018 charge G Minh Nguyen – ITRA Senior 19 June 2018 H Xuan Pham - Senior 19 June 2018 J Thi Nguyen - Staff 19 June 2018 K Cong Truong - Staff 19 June 2018 L Hong Ta - Staff 19 June 2018 N Ngoc Mai - Staff 19 June 2018 (Consider the reconciliation at Milestones , @2 weeks before( optional) and week after YE) I have reconciled this team member confirmation list to the GFIS engagement WIP report and confirm they reconcile Reconciled by _ H Thu Nguyen Date August 2018 152 PHỤ LỤC FORM BIỂU ĐƯỢC DÙNG CHO BƯỚC TÌM HIỂU KHÁCH HÀNG ÁP DỤNG CHO CƠNG TY A 153 PHỤ LỤC CÁC BIỂU SOÁT XÉT TRƯỚC KHI PHÁT HÀNH BÁO CÁO KIỂM TỐN CHO CƠNG TY NIÊM YẾT CÔNG TY A Review and approval summary (RAS) – audit engagements Entity name Company A Date of financial statements 31 Dec 2018 Subsidiary or Division AABS Date of auditor’s report10 30 March 2019 When and how to use this form C.) Requirement for use: This form is REQUIRED on all audits For audits of entities that report under US auditing standards, use the US RAS for audit engagements (Form 460US) D.) How to use this form: Select the appropriate profiling options for the entity Profiling questions: Select one option from each of the groups below: Is the entity listed or likely to seek an initial public offering 10 If the engagement is a component audit for group reporting purposes, the date of the auditor’s report is that of the inter-office conclusion on the group reporting package 154 in the near term? Is the entity subject to EQR? Yes No Yes No Financial statements What does this RAS cover? Interoffice reporting package Other IFRS What is the applicable financial Other applicable financial reporting framework reporting framework? Other applicable financial reporting frameworks may include a local country financial reporting framework, statutory or regulatory accounting basis or be set out in a contract (sale-purchase agreement) We also select this when the audit of a component is in accordance with the group accounting manual when it is not in full compliance with IFRS Expand All Collapse All Generate Applicable methodology We confirm that we have read and agree with the applicable conclusions and representations in the RAS, including those set out in the Local Addendum, by signing the RAS, either manually or electronically: Name (Print): Senior: H Ngoc Nguyen 155 Senior Manager: BXX Partner in charge of the audit: A Van Nguyen EQR Partner B Thi Nguyen Representations and conclusions of the audit team Audit team’s representations Based on my roles and responsibilities on this audit, I represent that: Seniors ► I have participated directly in the performance of audit procedures, as appropriate ► I have reviewed in detail the audit work, including all of the related workpapers, performed by personnel under my direction ► I have communicated to other members of the audit team, as appropriate, all matters of which I am aware that warrant their attention Managers, senior managers and executive directors ► I have participated directly in the planning and performance of audit procedures, as appropriate, including in those areas of the audit related to high risk and other sensitive accounting, auditing and financial reporting matters ► I have reviewed in detail the audit work, including all of the related workpapers, in high risk and other sensitive audit areas performed by personnel under my direction ► I am satisfied that the members of the audit team, including auditor’s specialists if applicable, under my direction and supervision, have complied with the requirements and guidance in EY GAM, including: ► Participating, as appropriate, in the planning and performance of audit procedures ► Completing and evidencing the detailed and second-level review of our audit work, in accordance with TEAM and SUP-RVW ► Identifying, resolving and documenting significant accounting and auditing issues, ► Documenting our important discussions with management, including reasons for decisions made as a result of those discussions ► Discussing issues with the partner in charge of the audit and the engagement quality reviewer, as applicable ► Performing and documenting subsequent events procedures covering the period from the date of the financial statements up to the date of the auditor’s report ► I have communicated to other members of the audit team, as appropriate, all matters of which I am aware that warrant their attention ► I have reviewed our auditor’s report and the financial statements (and the financial statement disclosure checklist where applicable) I am satisfied that the financial statements and disclosures have been prepared in accordance with the applicable financial reporting framework and that our report is appropriate 156 Applicable methodology Audit team’s conclusions To the best of my knowledge and belief in the areas for which I was responsible and considering other information that has come to my attention, I conclude that: Seniors, managers, senior managers and executive directors ► The audit has been planned appropriately, the planned audit procedures were performed and the results and conclusions of our work are adequately documented in accordance with the standards of our firm and the profession ► The scope of our audit is sufficient to support our auditor’s report ► The audit evidence obtained is sufficient and appropriate to support our auditor’s report ► All significant accounting, auditing and financial reporting findings and issues, are described in the Summary Review Memorandum (SRM) (including the Summary of Audit Differences), and I agree with the conclusions regarding them ► The significant judgments made and conclusions reached throughout the audit are appropriate ► Any differences of professional opinion of which I am aware have been resolved in accordance with the guidance in Chapter 2.6 Consultation and differences of professional opinion of the GAPM Representations and conclusions by the partner(s) on the audit, including the partner in charge of the audit 11 Based on my roles and responsibilities on this audit, I represent and conclude that: ► I have performed a second-level review in high risk or other sensitive accounting, auditing and financial reporting audit areas to be satisfied that the detailed review was adequate and that appropriate audit recognition was given to the significant financial statement amounts and disclosures ► I have performed a detailed review of all audit work that was not previously reviewed, including all of the related workpapers ► I have participated in the design and performance of audit procedures as I considered necessary to obtain a thorough understanding of the high risk or other sensitive areas and other matters described in the SRM, including any consultation memoranda The reviews cover areas where the audit team has exercised professional judgment, especially those relating to difficult or contentious matters identified during the course of the audit, significant risks and other areas I considered important I confirm that there are no significant unresolved issues ► I have read the SAD and discussed it with the audit team I am satisfied that the uncorrected misstatements have been handled properly and that the conclusions are appropriate ► I have read the SRM and agree with the conclusions in it 11 Executive directors sign this section as a partner (other than partner in charge of the audit) or partner in charge of the audit when approved to serve in either of these roles 157 ► I am satisfied that appropriate consultation has occurred when required by firm policies (as described in Chapter 2.6 Consultation and differences of professional opinion of the GAPM) and when the audit team otherwise deemed necessary For all accounting, auditing or financial reporting matters that either required or warranted consultation with Professional practice, we have prepared and reviewed appropriate documentation of Professional Practice concurrence The signed consultation memoranda have been referenced in or attached to the SRM If a consultation memorandum has not yet been approved, oral or email concurrence has been obtained from Professional Practice and noted in the SRM or in an attachment to the SRM The required signatures or electronic approvals will be obtained as soon as practical and in all cases prior to the documentation completion date ► I have communicated to other members of the audit team, as appropriate, matters of which I am aware that warrant their attention ► I have reviewed and approved the draft letter of management’s representations I have determined that matters included in the letter of representations are not contradicted by other audit evidence Applicable methodology ► I am satisfied with the overall quality of the work performed on the engagement, and that sufficient appropriate evidence has been obtained to support the conclusions reached ► I have reviewed our auditor’s report and the financial statements (and the financial statement disclosure checklist when applicable) I am satisfied that the financial statements have been prepared in accordance with the applicable financial reporting framework, that our auditor’s report is appropriate and our audit was performed in accordance with applicable auditing standards and EY policies Additional representations and conclusions of the partner in charge of the audit 12 In addition to the representations and conclusions above, I represent and conclude that: ► I have performed the procedures required by ENGAGE Evaluate compliance with ethical requirements, including independence and ► I have concluded that the firm and the audit team, including myself, are independent with respect to the entity I am satisfied with the adequacy of the related documentation, including any safeguards that address any threats to our independence ► I am satisfied that the audit team has complied, throughout the audit , with the ethical requirements that apply to the audit ► I have considered: 12 Executive directors sign this section as partner in charge of the audit when approved to serve in that role 158 ► The results of the Audit Quality Review (AQR) process for this engagement (including components), if applicable ► The AQR communication for my country practice and, if available, the EY practices in the other jurisdictions in which the entity’s13 securities (debt or equity) are listed or registered ► The latest AQR communication circulated by EY Global and the Area management in the other jurisdictions in which the entity’s14 securities (debt or equity) are listed or registered I have responded appropriately to these results on this audit ► I am satisfied that the client acceptance/continuance decision remains appropriate ► For an initial audit: I have reviewed the documentation of the information gathered during the client acceptance process, including our documentation of the communications with the predecessor auditors, and the consideration given to consistency in the application of accounting principles I am satisfied that the information and the representations made to us at the time of acceptance were substantiated through experience with the entity ► I am satisfied that the audit team, including any auditor’s specialists, collectively had the appropriate capabilities and competence to perform the engagement in accordance with professional standards and regulatory and legal requirements ► I am satisfied that the direction, supervision and performance of the audit complies with professional standards and applicable legal and regulatory requirements, and that the reviews have been performed in accordance with the firm’s review policies and procedures, as described in TEAM and SUP+REV ► For an engagement designated as close monitoring: I have reviewed the additional audit procedures we performed and I am satisfied that we have addressed the significant accounting, auditing and financial reporting matters in those audit areas that are the basis for the designation of the entity for close monitoring ► I have reviewed and approved the written communications with those charged with governance and management, including internal control communications (e.g., significant deficiencies in internal control (or material weaknesses if required to be communicated in the jurisdiction)) and I confirm that timely discussions with the appropriate members of management have occurred before the auditor’s report is issued ► I have concluded that the auditor’s report is appropriate in the circumstances and that there are no significant unresolved matters that would preclude dating and issuing the auditor’s report ► When required, an engagement quality reviewer and other quality reviewers have been appointed in accordance with firm policy as described in Chapter 2.5 Engagement quality reviews of the GAPM ► I have discussed significant accounting and auditing issues arising during the audit, including those identified during the quality reviews, with the appropriate quality reviewers ► I have issued the auditor’s report only after the relevant quality control reviews have been completed and related matters resolved to the satisfaction of the reviewer Clearance form for financial statements issuance 13 “The entity” refers to the entity to which the auditor’s report relates 14 “The entity” refers to the entity to which the auditor’s report relates 159 Client Company A Report Title Financial statements Report Date 30 March 2019 This form is to be completed by engagement executive with certain sections being supported by partners’ assistant (PA) It is attached to final draft financial statements and other documents required partners’ signatures for financial statements issuance and will be archived in hard file All listed documents/procedures are expected to be completed or substantial completed with only minor documentation to be follow-up Any “not yet” or “N/A” need to be explained in Note column No Description Status Completed Not yet N/A Note Checked by PA Review and Approval Summary (RAS) - RAS form ☒ ☐ ☐ - Appendix A – Client Continuance ☒ ☐ ☐ - Appendix B – Partner Rotation ☒ ☐ ☐ - Appendix C – Lead Executives ☒ ☐ ☐ ☒ ☐ ☐ Representation letter prepared - Official copy signed by client or final draft to be sent to client together with final version of financial statements for their signature - Date agree with date in financial statements ☒ ☐ ☐ - SAD (if any) being included in the Rep letter ☒ ☐ ☐ ☐ ☐ ☒ ☐ ☐ ☒ Independence procedures are completed - Required Independence Programme completed:  Audit clients subject to SEC or PCAOB rules - EY Form U602  Audit clients subject to AICPA standards - EY Form U603 or U604 -  SE audit clients - Form 1011GL or 820GL or 101GL ☐ ☐ ☒  NCE audit clients - Form 820GL or 101GL ☐ ☐ ☐  All other clients - Form 101GL ☒ ☐ ☐ ☒ ☐ ☐ Not yet N/A Independence form signed by all engagement team members (including TAX, FAIT, TAS, ect) No Description Status Completed Checked by PA Technical Consultation Memo (if any) ☐ ☐ ☒ Engagement Quality Review Checklist (if any) ☒ ☐ ☐ Final draft financial statements ready for issuance ☒ ☐ ☐ - Referencing completed Note 160 - Signature checked with allocation records (in APRs for PIE ☐ ☐ ☒ and in Excel file for Non-PIE) Management letter (if any) x Checked by engagement manager Final overall analytical review procedures completed with figures ☒ ☐ ☐ ☒ ☐ ☐ ☒ ☐ ☐ consistent with audited financial statements Summary of Audit Differences (SAD) form has been prepared, reviewed and signed off properly 10 Confirmations replies received or alternative procedures performed as appropriate 11 Subsequent event procedures completed ☒ ☐ ☐ 12 Complete EY Canvas, including: ☒ ☐ ☐  Clear review notes  Appropriate preparation and review by required persons Representations and conclusions We confirm that we have checked for completion of above documents/procedures, and we are satisfied that those procedures provide sufficient and appropriate audit evidence to support for the issuance of financial statements and auditors’ report Name Signature Date PA H Ngoc Nguyen H Nguyen 30 March 2019 Engagement Executive BXX H Nguyen 30 March 2019 I have reviewed and approved for the issuance of the financial statements and auditors’ report Any pending works are minor and not have impact to our opinion Name Signature Date Engagement Partner A Van Nguyen MTL 30 March 2019 Engagement Lead Partner B Thi Nguyen NTT 30 March 2019 161 PHỤ LỤC BẢNG ĐÁNH GIÁ CHẤP NHẬN HOẶC DUY TRÌ KHÁCH HÀNG CHO CƠNG TY VỪA VÀ NHỎ B TẠI ERNST & YOUNG VIỆT NAM Question 22 23 Yes / No Any related information Have the appropriate procedures regarding client acceptance/continuance been performed Y We’ve performed Pls visit and are the conclusions (including rating) reached appropriate and documented based on to the team and engagement partner’s knowledge at the time of signing of the client and its continuean form uploaded industry? (GAPM 2.7, ENGAGE, GROUP) in Canvas Acceptance or Before accepting a new audit engagement, we perform the client acceptance procedures Y set out in GAPM Chapter 2.7 Acceptance and continuance of assurance clients and engagements, including communicating with the predecessor auditor The objectives of the client and engagement acceptance and continuance processes are to: o determine that the client is accepted under the appropriate “Channel,” to protect Y existing client relationships in both Channel and Channel 2, o identify those prospective or existing clients for which the risk of the Assurance Y engagement is of such magnitude that the member firm should not establish or continue a relationship to provide Assurance services to the prospective or existing client, o ascertain that the intended engagement is within the “EY Service Framework” and does Y not involve a prohibited service, o identify and deal appropriately with conflicts of interest, as set out in the “Conflicts of Y Interest Global Policy” o comply with all legislative, regulatory and professional requirements, including Y compliance with the EYG Independence Policy and “Business Relationships and Maintaining Our Independence”, o classify engagement risk as low, moderate or close-monitoring, as defined below, and Y o identify appropriate additional procedures to manage the risks associated with those Y prospective or existing clients for which the risk of providing Assurance services is other than low 24 The decision to accept or continue an Assurance relationship should focus on five basic Y factors: o Integrity of the client’s management: the integrity of the principal owners, key Y management and those charged with governance It should be noted that integrity of management is the most important aspect for small, non-complex businesses o Risk: the potential for the firm, on a local, national or global basis, to suffer damages to N The company has been its reputation, monetary damages or both, from association with the client inspected by Tax Authority, in 2018 and no material misstatement was noted 162 ASSESMENT OF RISK OF CONTRACT Low x Moderate  High  CONCLUDE Is there acceptance or continuance? Yes x No  Preparer: A Dinh Pham – Senior Manager dated 30 April 2018 Reviewer: B Duc Le – Partner in charge dated 30 April 2018 163 PHỤ LỤC 10 BIỂU XÁC NHẬN TÍNH ĐỘC LẬP CỦA THÀNH VIÊN NHĨM KIỂM TỐN THEO FORM APAC INDEPENDENCE TEAM CONFIRMATION SUMMARY – FORM 105AP TẠI CÔNG TY B APAC - Audit Engagement Team Member Independence Confirmation Client: Company B Audit Period 31 Dec 2018 I confirm that each of the above statements is correct and I am in compliance with the Firm’s independence policies with respect to the client and its affiliates I further confirm that I will maintain my compliance with all such policies throughout the engagement period and commit to promptly notify the Executive In Charge of the Audit of any changes in circumstances that could reasonably be considered to impact on my Independence as now declared Team Member Names: Team Member Signature Date Le Dao T – Partner Nov 2018 Pham Van T - Mananger Nov 2018 Nguyen Ngoc H – Senior Nov 2018 Bui Tien T - Staff Nov 2018 Nguyen Van A - Staff Nov 2018 (Consider the reconciliation at Milestones, @2 weeks before (optional) and week after YE) I have reconciled this team member confirmation list to the GFIS engagement WIP report and confirm they reconcile Reconciled by: Pham Thang B Date November 2018 except for the following names: Name Explanation: ... kiểm soát chất lượng kiểm soát chất lượng dịch vụ kiểm toán BCTC .23 1.2.2 Vai trò kiểm soát chất lượng dịch vụ kiểm toán BCTC 25 1.2.3 Kiểm soát chất lượng dịch vụ kiểm toán theo... Cơng ty Ernst & Young Việt Nam .52 2.3 Kiểm soát chất lượng dịch vụ kiểm toán báo cáo tài Cơng ty TNHH Ernst & Young Việt Nam 57 2.3.1 Quy trình kiểm sốt chất lượng dịch vụ kiểm toán. .. luận kiểm soát chất lượng dịch vụ kiểm toán BCTC Chương 2: Thực trạng kiểm soát chất lượng dịch vụ kiểm tốn BCTC Cơng ty TNHH Ernst & Young Việt Nam Chương 3: Nhận xét giải pháp hồn thi n kiểm